SINK tax for commuters working in Sweden

 

What is SINK tax?

SINK (Special Income Tax for Non-Residents) applies if you live in Denmark and work in Sweden with limited tax liability.

It is a flat-rate tax on salary, pension and certain social benefits paid from Sweden. Other income, such as interest or capital income, is taxed in Denmark.

SINK is a flat-rate tax with no deductions, and you do not need to file a tax return in Sweden.

You apply for SINK tax at the Swedish Tax Agency and must renew your application each year.

SINK tax and taxation in Denmark

If you only work for a Swedish employer in Sweden, you will generally not be taxed on the same income in Denmark. However, you must still report the income in your Danish tax return each year.

If you also work in Denmark, it may affect your social security status and how your Swedish income is taxed in Denmark. Contact Skattestyrelsen for an individual assessment.

If your work in Sweden requires or allows remote work from Denmark, special tax rules apply.

See our page about working remotely from Denmark

Full or limited tax liability in Sweden 

If you work in Sweden and stay overnight regularly, you may become fully liable for tax in Sweden, especially if your employment lasts six months or more. In that case, you pay ordinary Swedish income tax under the same rules as residents in Sweden, and you cannot be taxed under the SINK scheme.

If you live in Denmark and commute daily to work in Sweden, you generally have limited tax liability.

Read about full and limited tax liability at skatteverket.se

SINK or income tax – what should you choose?

If you commute from Denmark to work in Sweden, you can choose to be taxed under the SINK scheme or under ordinary Swedish income tax rules.

Ordinary income tax may be beneficial if you qualify for deductions in Sweden, while SINK tax offers a simpler flat-rate tax.

If you choose ordinary income tax, you must submit a Swedish tax return each year.

As a resident in Denmark, you cannot claim deductions for interest expenses in Sweden under Danish rules.

Contact Skattestyrelsen for questions about Danish rules on deductions for interest expenses

Working as a performing artist or athlete

If you work as a performing artist or athlete in Sweden, you are taxed under the special A-SINK rules at 15 % (2026).

Under the Nordic tax agreement, you may also have to pay additional tax in Denmark.

See our page about tax for cultural workers

Contact Skatteverket about A-SINK and tax rules

Apply for SINK tax

More information and application forms are available on the Skatteverket website.

Apply for SINK tax at skatteverket.se